OUR APPROACH
The AURYS GROUP is involved in legal and contractual audit missions of listed companies, ETIs, SMEs, family groups, associations, banks, financial management companies and investment funds in various sectors of activity.
As a trusted third party, we support our customers who want to guarantee the reliability of their financial and accounting information.
One of the characteristics of the audit approach that we are developing is the constant search for simplicity and efficiency, so that the proposed solution remains fit for purpose and means of human scale structures, while providing real added value.
The quality of our audit rests on several pillars:
Anticipation of subjects
Continuous and transparent communication between your entity and our auditors
Powerful and efficient tools for analysing all types of data
Multi-disciplinary teams with varied skills fully mobilised on audit missions
An understanding and expertise adapted to all types of entities, trades, specificities and industries
Consideration of potential risks and complexities
The assessment of all areas having a financial impact on the enterprise, including intangible assets
Our advisors:
Audit contexts
The audit can be carried out in two different contexts: the statutory audit and the contractual audit.
A statutory audit is a legal task entrusted to an external auditor to audit the annual accounts of a company and to ensure that they are genuine and comply with accounting and tax standards. This is mandatory in some cases, as mentioned above, and has to be performed by an independent audit professional of the company.
Contractual auditing, on the other hand, is a task carried out at the request of the undertaking or a third party, often in the context of a contractual relationship between the parties. The objectives of the audit may vary: to verify the reliability of the accounts, to assess risk management, to ensure compliance with internal procedures, etc. Contrary to the statutory audit, the contractual audit is not mandatory and the company can freely choose the provider who will carry out the audit.
In both cases, the audit consists of a rigourous analysis of the company’s accounting and financial records, as well as the internal control systems and procedures in place. The auditor carries out tests and audits to ensure the reliability of information and makes recommendations to improve the quality of the company’s accounting and financial processes.